FinCompta: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FinCompta
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Receivables within one year +€7,094
up €7,094 (+97.4%), from €7,281 to €14,375
- Cash +€3,485
up €3,485 (+118.7%), from €2,935 to €6,419
mainly Net result for the year (+€29,600) and Tax, wage and social debts (+€7,029)
- Tangible fixed assets +€967
up €967 (+22.9%), from €4,217 to €5,184
of which Furniture and vehicles: +€1,317
- Deferred charges and accrued income +€942
up €942 (+49.8%), from €1,893 to €2,835
- Profit (loss) carried forward +€29,600
up €29,600 (+321.3%), from €9,212 to €38,811
- Tax, wage and social debts +€7,029
up €7,029 (+178.8%), from €3,932 to €10,961
- Accrued charges and deferred income +€694
new in 2025: €694
- Gross operating margin +€22,507
up €22,507 (+143.1%), from €15,731 to €38,238
- Taxes +€5,304
up €5,304 (+237.7%), from €2,231 to €7,536
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,325 | €53,814 | +€37,488 | +229.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,217 | €5,184 | +€967 | +22.9% |
| Tangible fixed assets | 22/27 | €4,217 | €5,184 | +€967 | +22.9% |
| Furniture and vehicles | 24 | €1,030 | €2,347 | +€1,317 | +127.9% |
| Other tangible fixed assets | 26 | €3,187 | €2,837 | -€350 | -11.0% |
| Current assets | 29/58 | €12,108 | €48,629 | +€36,521 | +301.6% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €7,281 | €14,375 | +€7,094 | +97.4% |
| Trade receivables | 40 | €7,281 | €14,375 | +€7,094 | +97.4% |
| Cash at bank and in hand | 54/58 | €2,935 | €6,419 | +€3,485 | +118.7% |
| Deferred charges and accrued income | 490/1 | €1,893 | €2,835 | +€942 | +49.8% |
| Total equity and liabilities | 10/49 | €16,325 | €53,814 | +€37,488 | +229.6% |
| Equity | 10/15 | €12,212 | €41,811 | +€29,600 | +242.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,212 | €38,811 | +€29,600 | +321.3% |
| Amounts payable | 17/49 | €4,114 | €12,002 | +€7,889 | +191.8% |
| Amounts payable within one year | 42/48 | €4,114 | €11,308 | +€7,194 | +174.9% |
| Trade debts | 44 | €182 | €347 | +€165 | +91.0% |
| Suppliers | 440/4 | €182 | €347 | +€165 | +91.0% |
| Taxes, remuneration and social security | 45 | €3,932 | €10,961 | +€7,029 | +178.8% |
| Taxes | 450/3 | €3,932 | €10,961 | +€7,029 | +178.8% |
| Accrued charges and deferred income | 492/3 | - | €694 | +€694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €921 | €972 | +€51 | +5.5% |
| Gross operating margin | 9900 | €15,731 | €38,238 | +€22,507 | +143.1% |
| Operating profit (loss) | 9901 | €14,810 | €37,266 | +€22,456 | +151.6% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €95 | €131 | +€36 | +38.4% |
| Recurring financial charges | 65 | €95 | €131 | +€36 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €14,728 | €37,135 | +€22,407 | +152.1% |
| Income taxes | 67/77 | €2,231 | €7,536 | +€5,304 | +237.7% |
| Profit (loss) for the period | 9904 | €12,497 | €29,600 | +€17,103 | +136.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,497 | €29,600 | +€17,103 | +136.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.